20005 Assessment Report Program: Department: Master of Accountancy Accounting Completed By: Date: Dennis Gaffney May 31, 2005 Goal 1: Students will be able to apply accounting concepts and principles at an advanced level in the areas of financial accounting, managerial accounting, auditing, taxation, and accounting information systems. Outcomes Direct Measures: Of students in the MACC capstone course, 85% will score at least 60% on a comprehensive test of knowledge. Direct Measures: The percent of students who will pass all parts of the CPA examination will be equal to the State average (18%). Research Methods Customized test was designed in 2003; revised in 2004. Administered a second time in spring 2005. Findings The results were below the benchmark: only 71% scored at least 60% on the test. Review Areas of weakness are identified and discussions are in progress about where improvements should be made. 24 MACC students took the CPA examination in 2003. Results are published in 2004. Out of 24 candidates, 17% passed all 4 parts. Performance is close to the state average; areas of weakness in students’ performance have been identified by faculty. Program: Master of Accountancy Department: Accounting Actions Actions were deferred due to a change in the chairmanship of the department (a new chair was recruited in January 2005). Curriculum review and revision is underway during summer 2005; faculty will make recommendations for improvements in the fall 2005 semester. 1 20005 Assessment Report Indirect Measures: MACC graduates will rate the MACC program’s teaching and curriculum as satisfactory or better. Exit surveys were conducted in 2003 and 2004 to assess satisfaction on various criteria. Program: Master of Accountancy Department: Accounting Ratings improved for quality of teaching, instructors, offering of a global perspective, faculty advising, and overall satisfaction with the program. Lowest ratings were for interest in using career services and for quality of teaching in elective courses. Satisfaction was highest for real-world instruction and for enhancement of critical thinking and presentation skills. Satisfaction ratings are moderate to good but the department chair must work with faculty to continue to improve in all areas (including teaching quality and student services). Career services counselor is assigned to work with business and accounting students and graduates. Faculty development plans must emphasize efforts to improve and maintain high standards for teaching. Development of online courses is underway. 2 20005 Assessment Report Goal 2: Students will be able to think critically. Outcomes Direct Measures: Quality and frequency of contributions to discussions in the capstone course will indicate critical thinking ability. Indirect Measures: Graduates will rate the MACC program’s enhancement to their critical thinking skills as satisfactory or better. Research Methods Scoring rubric used to assess critical thinking. Exit surveys were conducted in 2003 and 2004 to assess satisfaction on various criteria including critical thinking. Program: Master of Accountancy Department: Accounting Findings While all of the students scored at a very satisfactory level (A-), only 4 of 17 students earned an A (exemplary level of critical thinking). Satisfaction rating was consistently third-highest among all ratings for 2003 and 2004. Review General quality of critical thinking among MACC students is high. Actions No special actions needed. General quality of critical thinking among MACC students is high. No special actions needed. 3 20005 Assessment Report Goal 3: Students will demonstrate effective oral presentation and writing skills. Outcomes Direct Measures: In onehour presentations in the capstone course, each student must demonstrate acceptable levels of technical and oral presentation skills. Direct Measures: Students will be able to write on complex accounting issues and articulate opinions at an acceptable level. Indirect Measures: Graduates will show satisfaction with communication skills taught in the program. Research Methods Scoring rubric is used to evaluate if the presentation meets acceptable standards in terms of various criteria (e.g., organization, content, etc.). A 90% is acceptable. Assessment done in Spring 2005. Scoring rubric used to evaluate student essays on their response to an “exposure draft” titled “Accounting Changes and Error Corrections.” Exit surveys in 2003 and 2004 assessed satisfaction with how the MACC program enhanced students’ presentation, writing, and technical skills. Program: Master of Accountancy Department: Accounting Findings Only one out of 22 students was rated unacceptable; all of the remaining students’ presentations were assessed and rated acceptable. Review General quality of oral presentation skills among MACC students is high. Actions No action needed. 75% were rated “exemplary;” 25% as “proficient.” None were rated marginal or poor. General quality of writing skills among MACC students is high. No action needed. Satisfaction rating for presentation skills was second-highest among all ratings for 2004 and satisfactory for remaining attributes. Writing and presentation skills improved from 2003; technical skills declined moderately. Communication skills are covered satisfactorily in the MACC program; coverage of technical skills (e.g., Powerpoint) must be studied in relation to the skills of the entering class. Faculty will discuss these issues in curriculum and program reviews in the fall 2005. 4